Act No. 2013-07 December 18, 2013

Original Language Title: Loi n° 2013-07 du 18 décembre 2013

Act No. 2013-07 18 December 2013 Act No. 2013-07 December 18, 2013, providing finance for the year 2014 the Assembly national law adopted in its session of Sunday 9 December, 2013.The President of the Republic enacts the law whose content follows: first part: General CONDITIONS of balance title first. -PROVISIONS relating to balance resources and CHARGES A. provisions relating to the resources first Article. -Evaluation and authorisation for the collection of resources.I. - The collection of taxes, products and income allocated to the State, local authorities and various organisations perceive them, continues to be carried out during the year 2014 in accordance with the laws and regulations in force and the provisions of this Act of finanes.II. - The internal resources of the general budget are evaluated in the finance bill for the year 2014, to the sum of 2.281.410.000.000 francs CFA in accordance with the annex to this Act.III. External resources of the general budget are evaluated in the finance bill for the year 2014, to the sum of 365.000.000.000 francs CFA in accordance with the annex to this Act.IV. The total resources of the general budget are thus planned to 2.646.410.000.000 CFA francs.

B. - Provisions relating to the CHARGES Article 2 - Evaluation of the loads of the general budget are evaluated in the finance bill for the year 2014, to the sum of 2.646.410.000.000 CFA francs in accordance with annexes 3, 4 and 5 of this Act.

TITLE II. -PROVISIONS relating to the balance of resources and expenses section 3 - General equilibrium of the budget I - for the year 2014, resources evaluated in annex I to this Act, the ceilings of the charges of the State and balance resulting shall be fixed in the following amounts: in millions of CFAF resources amount expense amount balance 1 - Buget general A - internal resources A - spending on internal resources tax revenues 1.561.000 523.410 non-tax revenue 72,000 public debt expenditures staff 491.600 recipes Exceptional 59,000 other expenses 689.400 refunds loans and advances 3,000 spending capital on internal resources 577,000 budgetary donations 42,000 loans 544.410 Total internal resources 2.281.410 Total spending on internal resources 2.281.410 0 B - external resources B - spending on external resources draw donations and borrowing 365,000 on external resources Total B Total B 365,000 365,000 365,000 capital expenditures TOTAL I = (A + B) 2.646.410 TOTAL 0 2 (A + B) 2.646.410 I - accounts special Treasury revenues 85.610 expenses 85.6100 TOTAL resources = (1 + 2) 2.732.020 total charges = (1 + 2) 2.732.020 0 II. -For the year 2014, the President of the Republic is authorized to borrow and to receive donations on behalf of the State of Senegal in an amount of 951.410.000.000 CFA FRANCS.

These loans may be contracted either domestically or in the external market with countries or foreign organizations and international organizations, to conditions laid down by decree or agreement.

III - the President of the Republic is authorized to proceed under the conditions laid down by Decree, emissions of securities and loans in the short and medium term to cover all of the loads of cash."SECOND part: first title. -CAPACITY of SERVICES A - BUDGET GENERAL A-1 expenditure current Article 4. -Base the amount of the appropriation for the finance bill for the year 2014 in respect of revalued to current expenditure base, is fixed at the sum of 1.606.821.347.000 CFA FRANCS in accordance with annex 3 and the distribution by following title: title 1 depreciation and of public debt 523.410.000.000 francs CFA title 2 expenditures of staff 477.510.680.000 francs CFA title 3 expenditure operating 337.430.474.000 francs CFA Title 4 current transfers 268.470.193.000 francs CFA Article 5 - new measures it is open for the Finance Act for the year 2014 in respect of new measures on current expenditure, credits amounting to 97.588.653.000 CFA francs, thus distributed: title 2 staff costs 14.089.320.000 francs CFA title 3 expenditure operating 42.296.262.000 francs CFA Title 4 current transfers 41.203.071.000 francs CFA these appropriations are broken down by Department in accordance with annex 4 to this Act.

A 2 investment Article 6. -Spending capital on internal resources I - it is open to the year 2014, to the title of the capital expenditure of the general budget, appropriations for the payment of an amount of 577.000.000.000 CFA francs, thus distributed: title 5 investment carried out by the State 207.075.450.000 francs CFA Title 4 transfer capital 369.924.550.000 francs CFA II - it is open for the 2013 finance law , in respect of capital expenditure of the general budget, amounting to CFAF 5.456.686.000.000 programs permissions.Program authorizations (PA) are listed in accordance with annex 5 is attached to this Act. Section 7. -Capital expenditures on external resources I-forecast (loans and grants), reissued for the finance law for the year 2013, allocated to expenses capital on external resources, are valued at 365.000.000.000 thus allocated CFAF: loan 184.000.000.000 francs CFA grant 181.000.000.000 francs CFA II acquired funding allocated to capital expenditures are valued at 4.430.976.000.000 CFA francs as follows : Loan 2.986.824.000.000 francs CFA grant 1.444.152.000.000 francs CFA these forecasts draw (PT) and obtained funding (FA) are listed in accordance with annex 5 is attached to this Act. B Treasury Board B-1 special - accounts trust s. 8. - i. - in accordance with the development which is provided in Appendix 2 attached to this Act, the resources of audit of trust for the finance law for the year 2014 are estimated at CFAF 69.360.000.000.II - The ceilings applicable to accounts of trust for the finance law for the year 2014, totalled 69.360.000.000 CFA francs.III - Is authorized direct payment of treatment due to the staff that contributes to the achievement of the objectives of the following trust accounts and allowances: Fund to encourage fishing and industries; Costs of control of companies with public participation.Article 9 -Authorization for the postponement balances of accounts trust, to December 31, 2014, will not be reported with the exception of the credit balance of the account "national retirement fund.

B-2 - trade Article 10 accounts. -I. - in accordance with the development which is provided in Appendix 2 attached to this law, the resources of the accounts of trade for the finance law for the year 2014 are estimated at CFAF 150,000,000.II - The ceilings of credits applicable to the accounts of trade, for the finance law for the year 2014, amounted to 150,000,000 CFA francs.

B-3 - LOAN ACCOUNT.S. 11 - I - in accordance with the development which is provided in Appendix 2 attached to this law, the resources of loans for the 2014 Finance Act accounts, are estimated at CFAF 15.300.000.000.II - Limits on credits to the accounts of loans for the 2014 finance law, amounted to 15.300.000.000 CFA FRANCS b - 4 - accounts of advances.

S. 12 - I - in accordance with the development which is provided in Appendix 2 attached to this law, the resources of imprest accounts are estimated at 800 000 000 CFA francs.II - Limits on credits to the accounts, for the 2014 finance law, amounted to 800 000 000 CFA francs.

B - 5 - assignments accounting s. 13. - taking into account the provisions of articles 8 to 13, the estimates of income for the whole of the special Treasury accounts totalled 85.610.000.000 CFA francs as indicated in annex 2 attached to this Act.Loads of the special Treasury accounts for the finance law for the year 2014 are valued at the sum of CFAF 85.610.000.000. TITLE II. -PROVISIONS various Article 14. -Parafiscal perception of parafiscal taxes which the figure in annex 6, attached to this Act list will continue to be operated during the year 2014. "Article 15. -Evaluation credits under the terms of article 11 of the organic law on finance laws, list of chapters or special Treasury accounts with evaluative credits is given in annex 7."Section 16. -Respect of the rules governing public spending any act of expenditure involving the State's finances is conditional on the existence of sufficient funds and to respect rules organising public expenditure.Agent of the State, which violates this provision, is punishable by penalties by the Court of Auditors, without prejudice to other penalties provided for by the regulations.By way of derogation from paragraph 2 of article 17 of the Code of Obligations of the Administration, the person who finds and executes a contract with the Administration without ensuring the existence of adequate budgetary allocations by the issuance of a certificate to that effect, or who performs services on behalf of the State in clear violation of the rules governing public spending, will obtain the payment of the whole of his claim.

Similarly, when benefits were provided to the Administration in the absence of a regular public market, while the application of the public procurement Code was required, the allowance provided for in article 45 of the Code of Obligations of the Administration shall not cover the totality of the debt claimed as consideration. Article 17. – authorisation of regulation of spending the President of the Republic is authorized to operate, by Decree, discounts on the allocations for the various chapters of appropriations operating and capital expenditures.Section 18. -Centralization of the transfers in the single account of the Treasury grants, donations and other financial assistance allocated by the State institutions public, agencies and other public entities or assimilated are paid into deposit accounts to the Treasury.The mobilisation of the Fund, to pay directly to third parties, either feed accounts opened on behalf of the said entities in banks, is made according to a schedule arrested in agreement with Treasury.Section 19. -Institution of a special contribution on products from mining and quarrying (MHCC) is established for the benefit of the State budget a MHCC.This contribution applies to mineral and fossil substances referred to in article 4 of the Mining Code and cement.Mining and quarrying products are exempt from the special contribution when they are used in the production of goods subject to this same contribution.The tax base is determined: the sale by the normal selling price all costs and taxes included, excluding the value added tax and the MHCC itself; on importation, the value increased duty of all rights and taxes liquidated by customs, excluding the value added tax and the MHCC itself; in all other cases, by the normal price or normal value of the of all fees and taxes included, excluding the value added tax and the MHCC itself.The special contribution applies to deliveries on the local market, imports and exports.The operative event for the special contribution is: 1 ° for substances extracted or produced in Senegal, by the first assignment against payment or free of charge, by collection or delivery to oneself for personal consumption;2 ° for imported substances, through the material or legal consumption on the territory of Senegal.The rate of the special contribution is set at 5%.The rules relating to the winding-up, recovery and litigation regarding the value added tax apply to the MHCC. "This Act will be run as a law of the State.Made in Dakar, on December 18, 2013, by the president of the Republic: Macky SALL Prime Minister Aminata TOURE.

Search Translated Laws of Senegal

Made in Toronto, Canada

Address

Terms of Use

Read the Terms of Use Agreement to see the terms that apply to your use of our products (including this website).
Our service is entirely run by computer algorithms. Translations are not human-vetted. There may be inaccuracies in information due to our algorithmic extraction of information. Always consult the official source when making use of legal information.